2000 (3) TMI 72

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....ated 27-5-1999 passed by the Commissioner of (Appeals), Calcutta. 2. Briefly stated the fact of the case are that the Assistant Commissioner confirmed the demand of Rs. 96,000/- being Central Excise duty on 12 CFC on account of theft taken place in their Bonded Shipping Room in the night of 27th/28th September, 1996. The Commissioner (Appeals) rejected their appeal. 3.1 Ms. Punita Singh, Adv....

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....ared under AR 1. In fact AR 1 was not filed at all. Unless assessments are finalised extended period under Section 11A of the Central Excise Act cannot be invoked and placed reliance on case laws reported in 1988 (38) E.L.T. 509 (T) in the case of Vijay Tank and Vessels Pvt. Ltd. and 1994 (73) E.L.T. 272 (Madras) in the case of Pond's (India) Ltd. To a specific suggestion that the situations in th....

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....Excise Rules, 1944. 5. The Hon'ble Calcutta High Court in the case of Bavaji and Moti Bhai v. Inspector of Central Excise reported in 1979 (4) E.L.T. (J 282) had interpreted the word "accident" in Rule 147 to include "theft". Admittedly the goods manufactured by the applicant are under "physical Control" implying thereby the storage space for the non-duty paid goods was approved after taking in....